Reverse charge on services requires recipients to pay State GST for specified supplier categories to business entities in taxable territory. Notification imposes a reverse charge mechanism under the Uttarakhand GST Act requiring recipients to pay State GST on specified services. It enumerates service categories, identifies suppliers and recipients in the taxable territory (including GTAs, advocates, arbitral tribunals, sponsors, government bodies, directors, insurance agents, recovery agents, and creators of copyrighted works), and includes explanations treating the freight payer and litigant business entities as recipients; undefined terms derive meanings from central and state GST laws.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge on services requires recipients to pay State GST for specified supplier categories to business entities in taxable territory.
Notification imposes a reverse charge mechanism under the Uttarakhand GST Act requiring recipients to pay State GST on specified services. It enumerates service categories, identifies suppliers and recipients in the taxable territory (including GTAs, advocates, arbitral tribunals, sponsors, government bodies, directors, insurance agents, recovery agents, and creators of copyrighted works), and includes explanations treating the freight payer and litigant business entities as recipients; undefined terms derive meanings from central and state GST laws.
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